I think human audio capabilities reach up to 20,000khz so I wonder if the difference can really be noticed when listening, although, mathematical there is a difference in audio...but it's hard to distinguish, especially if audio has been re-sampled in emulation. I have problems with timing in emulated audio, that is, when making tracker songs, emulation does not seem so accurate or 'punchy' as it would do if it were played on a real Amiga. I was always impressed by the Aura sound card, and I had the 12bit playback version, which played mono samples, with an audible difference, yet, getting that to play alongside 8-bit sample, proved to be more difficult...which was a shame because I'd anticipated that my basic 4 channel would be for the drum and bass riffs and the extra 12-bit channel would allow for ambient string samples to be played at the same time.